Taxing Religious Organizations: A European Perspective
Alain Garay Tuesday, 6 July 2010
From a modern vantage point the power to tax may seem merely technical and bureaucratic. But the subject matter is historical, sociological, juridical, and fiscal—in a word: political. The taxation of religious activities involves ongoing political choices that the state makes in the ordinary process of governance.
The tax law vis-à-vis associations exercises enormous influence on religion by means of the often-complex legal and fiscal arrangements it imposes, and the degree of discretion claimed by the state. In many countries, this is true of the framework put in place for the tax exemptions enjoyed by certain religions through a political and administrative procedure known as "recognition." We should not underestimate the power of interpretation and supervision granted to the state through the process of assessing taxes and granting exemptions.
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